REGISTERED COMPANY NUMBER.. SC051702 {Scotland)
REGISTERED CHARITY NUMBER: CSOO5704
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
FOR
DUTHAC CENTRE
Goldwells Ltd
l O Knocklyeck Street
Tain
Ross-shire
IV19 IBJ

DUTHAC CENTRE
CONTENTS OF THE FINANCIAL STATEMENTS
FOR TIIE YEAR ENDEI) JIST MARCH 2n25
Pige
Report of the Truste¢s
Indtpendent Ex#mlner'$ Report
Stalement of Flnanclal Actlvlties
B8l*n¢e Sheet
Notes to the Financl81 Stat¢ments
De¢8lled Slatemenl of Fin*ncial A¢livilies

DUTHACCENTRE
REPORT OFTHE TRUSTEE5
FOR THE YEAR ENDED 31sr MARCH 2023
The tiustees who aljo dirfftors of the Ch￿lty for the purpoJ¢J of the Compani¢J A¢t 2LN)6, present their repK)rt with
the financial statements of the ch&rity for the yeat ended 31 gt MArch 202J. The truJte¢J have adopted Ihe provisions of
Accountiftg and Reportin8 by Charilies.. Slotemenl of Recommended Prnclice applicable to chariliey preparing their
attounts in accordance with the Flnanciol R¢portin8 sthndard applicable in the UK and Republic of Ireland (FRS 102)
(effective l January 2019).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing documenl
The chrity is controlled by its governing documenL a deed of Inut, and constitules a limited compry, limited by
guar￿. &s defined by the Companies A¢t 2006.
REFERENCE AND ADMINisfRATIVE DETAILS
Registered Company number
SC051702 (Scoiland)
Registered Chirfty number
CS005704
R¢giitered office
TThstees
Mrs A Hurst
B Mackie
R Macleod
J Maclean
Mr5 R Ross
Independent Examiner
Goldwells Ltd
10 Knockbreck Street
T85n
Ross-shire
IV19 IBJ
Approved by order of the board of trusiees on I lth March 2026 and signed on its behalf by..
B Mackle - Tn￿¢¢¢
Page I

INDEPENDENT EXAMINFR'S RF.PORT TO THE TRUSTEES OF
DUTHAC CENTRE
I report on the accounls for the )rar ended 31 si Morch 2025 sel out oft pages Ihree lo nine.
RespeciS1'e rnsponslblllllts of IrvsleM ind exAmltter
The charil) s lrnsltts arc responsible for the prepar81ion of the o¢¢ounlY in accordance with Ihe lemy of the Charilies
and Tnjsttt Investnienl {ScoilAnd) Act 2005 llnd the ChAriliey Accounts {Scoiland) Regulations 2006 {a5 amended). The
Charits 5 trusiees consider Ihai ihe audit requireinenl of Regulation l O( l Ma) to (c) of the Accounts Regulations does not
appl),. li is m>, reswnsibiliTh' io exainine ihe accounls as required under Section 44{ I Xc) of the Acl and 10 state whether
particular matters hai* come io my allcniion.
Basis of the Independent txlmlner's reporl
My examination i￿S earricd oul in accordance with Regulolion I l of the Charities Acrounts (Scotland) Regulations
2(M)6. An eiamination includes a revieiv of the accounting records kept by the charity and a comparison of ihe accounts
presented ii'ith Ihose rttords. It also includes consideration of any unusual items or disclosures in the a￿Ounts. and
sttk'ing eNplanations from you as truslees concerning any such matlers. The procedures undertaken do not provide all
the ei?dence thal would be required in an audit, and consequenily I do not express an audil opinion on Ihe view given by
the accounts.
Independenl examiner's stwtement
In connection M'ith rnv examination, no matter has come io my attention .
(l) which gives me reasonable cause to believe thai. in any material r¢sp¢ci, the requirernents
to keep accounting records in accordance with Section 44( I Xa) of the 2005 Act and Regulation 4 of the 2(M)6
Accounts Regulations. and
to prepare accounts which accord with the accounting records and io comply with Regulalion 8 of the 2006
Accounts Re8ulation5
have noi been met; or
(2) to which. in my opinion, atteniion Should be drawn in order to enable a proper understsnding of the accounts IO
reached.
MRC STEWART
The Institute of Chartered A¢¢ounlants of Scotland
Goldwe115 Ltd
l O Knockbreck Streel
Tain
Ross-shire
IV19 IBJ
I lth March 2026
Page 2

DUTHAC CENTRE
STATEMENT OF FINANCIAL ACTIVITIES
VOR THE YEAR F.NDEI) JIST MARCH 1023
202J
Total
funds
2024
ToLIl
funds
UnTeslrScled
fund
R￿trICIed
fund
INthME AND ENI)OWMENTS FROM
txiniiions le8acies
1.810
1,812
32.710
Charltible lelh Illes
Tlift Town H•ll
8,912
8,912
<XKr Ir•din8 Ktivities
36,026
346
36,626
346
30.256
yt
Totsi
45,886
1.810
47.696
62.966
EXPENDITIiRE ON
Raisin8 fiu
39,424
39,424
32,979
arkablt actlvllk5
Tain Town Hall
15,358
15,358
7,244
Tot*1
54,782
54,782
40,223
NET INCOMEI(EXPENDITURE)
(8,896)
1,810
(7,086)
22.743
RECONCILIATION OF FUNDS
Total funds brought forward
22,743
22.743
TOTAL FUNDS CARRIED FORWARD
13,847
1,810
15,657
22,743
The notes forni part of these financial Statements
Page 3

DUTHAC CENTRE
BALANCE SHEET
31ST MARCH 2025
2025
Total
funds
2024
Tolal
funds
Unreslricied
rund
Restricted
fund
Noies
FIXED ASSETS
Tangible asset8
169
169
253
CURRENT ASSETS
Deblors
Cash ai bank and in hand
2,185
13,214
2,185
15,024
1,810
23,935
15.399
1,810
17.209
23.935
CREDITORS
Amounts falling due within one year
io
(1,721)
(1,721)
{1.445)
NET CURRENf ASSETS
13,678
1,810
15,488
22.490
TOTAL ASSETS LESS CURRENT
LIABILrriES
13,847
1.810
15,657
22,743
NET ASSETS
13,847
1.810
15.657
22.743
FUNDS
Unrestricted funds
Restrieied funds
13,847
1.810
22,743
TOTAL FUNDS
15,657
22.743
The charitable company is entilled io exemption from audit under Section 477 of the Companies Act 2006 for the year
ended 3151 March 2025.
members have not required the company to obtain an audii of its financial statements for the year ended
31st Marth 2025 An accordan¢e with Seciion 470 of the Companies Aci 2006.
Tr In￿$ acknowledge their responsibilities for
(a)
ensuring tha¢ the charitable company keeps accouniing records thar comply with Sections 386 and 387 of the
Companies Act 2006 and
(b) prep￿ing financial ststements which give a true and fair view of the state of affair5 of the charitable company as
ai th¢ end of each financial year and of ils surplus or deftcit for each financial )'ear in accordance with the
requirements of Sections 394 and 395 and which otherwise comply with the requirements of ihe Companies Act
2006 relating io financial slatemenls, so far as applicable to the charitable company.
These fmancial siat¢ments have been prepared in accordance with the provisions applicable io charitable companies
subjea to th¢ small companies r¢gime.
The fuwi¢ial statements w¢re approved by Mr B Mackie the Board of Trustees and authorised for issue on
I l th March 2026 and were signed on its behalf by..
B Mackie - Trustee
The noles forni part of these financial siatements
Page 4

DUTHACCENTRE
NOTES TO TIIE FINANCIAL STATEMENTS
FOR TIIE YEAR ENDED JIST MARCH 202S
ACCOUNTING POLICIES
BAsl$ of prnpArln8 the nnnn¢lo1 JtAtemenlg
The financial staiemenlj of ihe charilable company, which IJ A public benefil entity under FRS 102. have been
prtpared in accordftnce wilh the Chnrilies SORP (FRS 102) 'Accouniing and Reporting by Charilies: Statement
of Recommended Prncti¢e dpplicable to chariiiej preparing Ihelr accounts in Accordance with the Fsnancial
Reporting Standard applicable In the UK and Republlc of Ireland (FRS 102) (efffftive l January 2019y
Financial Reporting Siftndard 102 The Financial Reporting Standard applicable in the UK and Republic of
Ireland, and the Companie5 Act 2006. The financial statements have been prepared under the histori￿1 cost
convention.
lTrtome
All income is recognised in the Statement of Financial Activities once the charity has entitlemenl to the fund4 ff
is probable that the income will be received and the amount can b¢ measured r¢liabty.
Exptndlture
Liabilities are rrfognised as expenditure as soon as there is a legal or constructive obli8ation committing the
charity to thal expenditure, it is probable Ihal a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expendiiure is accounted for on an accrualj basis and has
been classified under headings that aggregate all cosl related to the category. Where ¢osts cannot be directly
attributed to particular headings they have been allocaled to activilies (m a b&si$ consistent with the use of
resources.
Tanglble fixed Issets
Depreciation is provided at the following annual rates in order to write off each asset ovw its estimated useful
life.
Taxation
The charity is exempt from corporat.1 Jil i&x on its charitsble activities,
Fund accounting
Unrestricted funds can be used in accvfknlimC= wilh the charitable objeciives at the discretion of the trusttts.
Restricted funds can only be used for particular restricted purposes within the objects of the ¢harity. Restri¢tioDS
arise when specified by th¢ donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fimd is included in the notes to the financial statements.
Pension eosts And other post-retiremen¢ benefits
The ¢haritable company operates a defined contribution pension scheme. Contributions payable io the ¢haritsble
companys pension scheme are charged to the Statemenl of Financial Activilies in the period to which they relate.
OTHER TRADING ACTIVITIES
2025
2024
Social lotteries
Room hir¢
Craft fair
260
36,366
29.731
505
36.626
30256
Page 5
ontinued...

DUTHAC CENTRE
NOTES TO THE FINANCIAL STATEMENTS • tonllnied
FOR TIIE YEAR ENDED JIST MARCII 2025
INVESTMENT INCI)fvIE
21r25
2024
Dwil ￿UnI ihlerest
RAISING IIINDS
Iniyslmni roJtJ
2025
2024
3,642
799
NET INCOMFJ(EXPENDITURE)
Net irthmel(expendiluTe) is staled after Chargin￿(CredItIng).
2025
2024
tkweciation. owned assets
126
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees, remunerntion or other benefits for the year ended 3 1st March 2025 nor for the year ended
31st March 2024.
Trns¢ees' expens
There were no tru5tees' expens¢s paid for the year ended 31st March 2025 nor for the year ¢nded
314 March 2024.
COMPARATIVES FOR THE STATEMEliT OF Fl,Ni A PICIAL ACTIVITIES
Unrestricted
fund
Restricted
fimd
Total
INCOME AND ENDOWMENTS FROM
Donations and le8a¢i¢s
32,710
32.710
Odw trading activities
30.256
30256
Tol#l
62,966
62.966
EXPENDITURE ON
Raising funds
32,979
32.979
Cb•ritsble Ictlvltl
Tain Town Hall
7.244
7244
To¢*J
40,223
40223
NETINCOME
22,743
22.743
TOTAL FUNDS CARRIED FORWARD
22,743
21743
Page 6
continued...

DUTHAC CENTRE
NOTES TO THE FINANCIAL STATEMENTS- contlnued
FOR THE YEAR ENDED 31ST MARCH 2025
TANGIBLE FIXED ASSETS
Plant and
machinery
COST
At15t April 2024 and 31 st March 2025
379
DEPRECIATION
At I st April 2024
Ch￿Be for year
126
AI 3tM March 2025
210
NET BOOK VALUE
Ai 3 1st Ma￿h 2025
At 31 st March 2024
253
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Trade debtors
2,185
10.
CREDITORS: AMOUNT) ri,L,Lgi.G DIJE WITHIN ONE YEAR
2025
2024
Trade creditors
Social security and other taxes
Other creditors
1,314
406
1283
162
1,721
1.445
11. MOVEMENT IN FUNDS
mov¢menl
At
31.325
At 1.4,24
Uorestrlcted lundj
General fund
22,743
(8.896)
13.847
Re$trl¢ted fundl
Re5tric*d Fund
1.810
1.810
TOTAL FUNDS
22,743
(7.086)
15,657
continued...
Pas¢ 7

DUTHACCENTRE
NOTES TO THE FINANCIAL STATEMENTS- ¢onllnued
FOR THE YEAR ENDED 31ST MARCH 2025
MOVEMENT IN FUNDS- tonllnyed
Net movemenl in fvndi, Included In ihe above Are ￿ follows..
Incoming
resour¢eJ
ReJour¢eJ
expended
Movemenf
in funds
Ufftreslrkted fundi
Genernl fund
45,886
(54,782)
(8,896)
Reslrkted
Restricted Fund
1,810
1,810
TOTAL FUNDS
47,696
{54,782)
(7,086)
Comprntlv¢s for movemtnt In funds
Net
movement
in funds
At
31.3.24
At 1.4.23
Unrestrleted funds
General fvnd
22.743
22.743
TOTAL FUNDS
22,743
22.743
Comparaiive net movement in funds. included in the above are as follows:
Incomin8
resources
Resources
expended
Movement
in funds
Unrutrict¢d funds
General fund
62,966
(40223)
22.743
TOTAL FUNDS
62,966
(40,223)
22,743
A Current year12 months and prior year 12 months combined position is as follows:
Net
movement
Al
31.323
At 1.4.23
Unrestrleted fundi
G¢neraJ fLU)d
13.847
13.847
Rutrlcted funds
Restric*d Fund
1.810
1.810
TOTAL FUNDS
15,657
15,657
Page 8
continued..

DUTHAC CENTRE
NOTES TO THE FINANCIAL STATEMENTS • Colltlnued
FOR THE YEAR ENDEDJIST MARCH2025
11. MOVEMENT IN FUNDS • tontlnued
A Current year 12 months and prior year 12 monthj comblned nrt movement in funds, iKluded in the above are
•s follows..
Incoming
resour¢eg
Resourc¢s
expended
Movement
in funds
Unrestrleted fvndj
General fund
108,852
{95,IX)S)
13.847
Restrl¢ted fund$
Restricted Fund
1,810
1,810
TOTAL FUNDS
110,662
{95.IX)5)
15,657
11 RELATED PARTY DISCLOSURES
There were no relaied party transactions for the year ended 3131 Marrh 2025.
Page 9

DUTHAC CENTRE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YF.AR ENDED 31ST MARCH 2025
2025
2024
INCOME AND ENDOWMENTS
Donillon5 And l¢gAeles
Donations
1,812
32,710
Otbtr Iradln8 *¢tli'llle
Sotial lotteries
Room hire
Chft fair
260
36,366
29,751
505
36,626
30,256
lfii'esimtnl income
Deposit ac¢ount interest
346
Charlt*ble actlvlties
8.912
Totsl iDeomlng resoure¢s
47,696
62.966
EXPENDITURE
Other trading actlvities
Wages
Pensions
Licensing
Oil / Fuel
28.678
816
188
6.100
27.327
758
296
3.799
35,782
32.180
Investment management ¢ost5
Property repairs
3,642
799
Charltable actlvlties
Rates and water
Insurance
Light and heat
Telephone
Sundries
409
574
11.599
709
1,314
515
488
4,827
617
671
14.605
7.118
Support costs
Flnanc¢
Bank charge$
Other
Depreciation of tangibl¢ fixed assels
84
126
This page do¢s not forn) part of the statutory financial statements
Page 10

DUTHAC CENTRE
DETAILED STATEMEiYf OF FINANCIAL AcfiviTIES
FOR THE YEAR ENDED 31ST MARCH 2025
2025
2024
other
GoweniAnce costs
A¢counwi¢y and legal fees
605
Totsl r¢sources expended
54.782
40,223
Nee (expenditureyincome
(7,086)
22,743
This page does not forni part of the statutory fAnancial statemen
Pagell